It is outlined thus a certain consonance between the quality of bank loans, on the one hand, and the performance obtained by the borrower and the lender, resulting in positive or negative outcomes specific to their activities, which can print these loans either a performing or a non-performing character. In this respect, it should be also required the debtor to operate with positive results and, therefore, at a level of performance to ensure his making of payments on bank loans in full and in due time. This approach admits, concurrently, the banks’ responsibility to get performance in their activity, by recovering in full and on time the corresponding debts and by ensuring the maintenance of the ongoing loans in the current category, considered, implicitly, performing.